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Nama : Bravo Aldito

Kelas : 9C Khusus / 7

SUMMARY ARTICL

Article Factors affecting the quality of Auditing: The Case of Jordanian

Commercial Banks, International Journal of Business and Social Science

Research Questions What is the most imortant factors affecting audit quality in Jordanian

Commercial Banks !JCBs"#

$oti%ations &' (iscuss the different measures of audit quality')' *n%estigate factors that may affect the audit quality in the Jordanian

commercial +anks'' (etermine the most imortant factors affecting audit quality from the

ersecti%es of internal and e-ternal auditors of the Jordanian

commercial +anks'Theories Audit Quality Frame.ork

/yotheses / &: The internal control system doesn t affect auditing quality in the

Jordanian +anking sector'

/ ): The indeendence of the auditor doesn t affect auditing quality

in the Jordanian +anking sector'

/: Auditor efficiency doesn t affect auditing quality in the Jordanian

+anking sector'

/0: The reutation of the auditing office doesn t affect auditing

quality in the Jordanian +anking sector'

/1: Auditing office fee doesn t affect auditing quality in the Jordanian

+anking sector'

/2: The si3e of the auditing office doesn t affect auditing quality in

the Jordanian +anking sector'

/4: The secialty and roficiency of the auditor doesn t affect

auditing quality in the Jordanian +anking sector'

/5: There are no differences in auditing quality +et.een internal ande-ternal auditors'

6aria+le and $easurement Relia+ility and %alidity test, frequency analysis, indeendent samle t7

test, descriti%e statistics, correlation matri-, linear regression, and

simle regression

Research $ethod This research adoted questionnaire method as a mean for data

collecting to e-amine the main factors affecting auditing quality' This

sur%ey consists of the factors that re%ious studies stated .hich might

affect audit quality,and also the measures that those studies considered

as audit quality measures'

8amle Random samle of e-ternal auditors .ho ha%e e-erience .ith +anks

audit and a random samle of internal auditors in Jordanian commercial

+ank

Results &' The internal control system doesn t affect auditing quality in the

Jordanian +anking sector' !Accet")' The indeendence of the auditor doesn t affect auditing quality in the

Jordanian +anking sector' !Accet"' Auditor efficiency doesn t affect auditing quality in the Jordanian

+anking sector' !Re9ect"0' The reutation of the auditing office doesn t affect auditing quality in

the Jordanian +anking sector' !Re9ect"1' Auditing office fee doesn t affect auditing quality in the Jordanian

+anking sector' !Re9ect"2' The si3e of the auditing office doesn t affect auditing quality in the

Jordanian +anking sector' !Accet"4' The secialty and roficiency of the auditor doesn t affect auditing

quality in the Jordanian +anking sector' !Re9ect"5' There are no differences in auditing quality +et.een internal and

e-ternal auditors' !Accet"

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Based on the results, the researchers conclude the follo.ing:

&' 8tandard de%iation statistics for all %aria+les .ere relati%ely lo., .hich

indicate that the resondents ans.ers are consistent and close to

each other')' The .eighted a%erage score for auditing quality .as '4) out of fi%e

!a+out 40", .hich indicates that the resondents think that auditingquality in the Jordanian +anking sector ranges from satisfactory to %ery

good'' The .eighted a%erage score for the indeendent %aria+les !factors

that e-ected to influence auditing quality" ranged from '1& to 0');

out of fi%e !from 4; to 50", indicating that the resondent almost

agree that the selected indeendent %aria+les affecting auditing

quality'

The results confirmed the e-istence of a ositi%e and significant

correlation +et.een auditing quality and auditing efficiency, the reutation

of auditing office, auditing fees, the si3e of auditing office, and the

secialty and roficiency of auditor'

&' T7test results indicate that there is no difference in auditing quality

+et.een internal and e-ternal auditors')' The results indicate that